Note: Prior ordinance history: Ords. 32, 69, 155, 233,
326, 371 § 4, 512, 517, 549, 557, 581 and 620.
The city council declares that the license taxes required to
be paid hereby are assessed pursuant to Section 37101 of the Government
Code of the state of California and the taxing power of the city and
solely for the purpose of producing revenue. This chapter is not adopted
for regulatory purposes. The continued development of the city, with
the consequent increase in population and in the use of public facilities,
has imposed increased requirements for such facilities, including,
but not limited to, parks and recreational facilities, major street
improvements, bus shelters, traffic signals, storm drains, bridges
and public buildings (such as fire stations, police facilities, maintenance
facilities, libraries and general offices). The necessity for such
facilities results directly from new construction and the need cannot
be met from ordinary city revenues. The most practical and equitable
method of paying for such facilities is to impose a tax upon new construction
in the city.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
For the purposes of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
"Dwelling unit"
includes each single-family dwelling and each habitation
unit of an apartment, duplex or multiple-dwelling structure designed
as a separate place for habitation.
"Gross floor area"
means the total area of all floors in an enclosed building
measured from the outside surface of building walls.
"Mobilehome space"
means each space, area or building, in a trailer park or
mobilehome park or other place designed or intended as a place to
accommodate any mobilehome, trailer, van, bus or other vehicle or
mobile structure, at a time when the same is being used as living
or sleeping quarters for human beings.
"Person"
includes every individual, firm, partnership, joint venture,
association, trust, corporation or any other group engaging in construction
activities itself or through the services of any employee, agent or
independent contractor.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
A. In addition
to any other fee, license or tax required by this code, every person
constructing or causing to be constructed or erected any building
or structure in the city for which a building permit is required,
shall pay a license tax in the amount not to exceed one dollar and
forty-six cents per square foot of gross floor area under roof.
B. For
each mobilehome space, five hundred dollars with no additional sum
for any directly accessory structure.
C. For
the alteration of residential structures, not including a second kitchen
or more than two bedrooms, or mobilehome parks, the license tax shall
be computed prorated only on the additional gross floor area in excess
of five hundred square feet up to a total of seven hundred fifty square
feet, if any, resulting from the alteration; and for the alteration
of other buildings or structures and residential additions in excess
of seven hundred fifty square feet, the license tax shall be computed
only upon all the additional gross floor area, if any, resulting from
the alteration.
D. Notwithstanding the tax rate established in subsection
A of this section, the city council may by resolution authorize the collection of a lesser amount of tax than that provided for in subsection
A of this section. The resolution authorizing the collection of a lesser amount of tax shall state the time period for which it is effective.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
The license taxes imposed pursuant to Section
3.28.030 shall be due and payable at the Building Division, Rancho Mirage, California, upon issuance of the building permit. However, for any new construction projects for which a building permit is not required, the license taxes imposed pursuant to this chapter shall be paid prior to the issuance of any ministerial permit, including, but not limited to, grading permits or grading plans, for any development activity associated with the construction or development of any portion of the subject project. The tax for a mobilehome space shall be paid prior to the issuance of the first permit for the construction of such space or if such construction is performed without a permit, at the time when construction is commenced. No permit shall issue until the tax is paid.
(Ord. 670 § 1 (Exh. A,
1997; Ord. 703 § 1, 1998; Ord. 938 § 2, 2006)
If a permit for construction work expires or if such permit
is revoked and if during the one hundred twenty days following the
expiration or revocation date of the permit the permittee files written
application for a refund in the office of the building official, there
shall be a refund of the entire tax paid. There shall be no refund
if any construction work has been performed nor shall there be any
partial refund. In the event of a refund, it shall be unlawful for
any person to proceed in any way with further construction without
first applying for another building permit and paying the tax imposed
by this chapter. If no refund is made and a permit expires after work
has been performed, a new building permit shall be required and the
tax imposed by this chapter shall be paid; provided, however, a credit
shall be given not to exceed the tax paid in connection with the expired
permit.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
A. All
proceeds from the tax collected pursuant to this chapter shall be
paid into the general fund of the city. The general fund may thereafter
be used in such amounts for the purpose of acquiring, building, improving,
expanding and equipping public property, and public improvements and
facilities including but not limited to the following types of capital
projects: public buildings (such as maintenance and yard facilities,
libraries and general city offices) parks and recreation facilities,
bus shelters, major street improvements, traffic signals, storm drains,
bridges and other similar projects as the council may identify within
the city capital improvement plan.
B. Designation
of expenditures of funds available from the general fund shall be
made by the city council in the context of approval of the city's
annual operating and capital improvements budget or at such other
time as the council may direct. At the discretion of the city council,
funds may be accumulated in unlimited amounts for expected future
capital improvement costs.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
There is excepted from the tax imposed by this chapter, the
following:
A. The
construction of a building or structure or mobilehome space which
is a replacement for a building or space being removed from the same
lot or parcel of land. The exception shall equal but not exceed the
tax which would be payable hereunder if the building being replaced
were being newly constructed. If the tax imposed on the new building
exceeds the amount of this exception, such excess shall be paid;
B. Accessory
structures in mobilehome parks, such as a swimming pool or laundry
facilities;
C. Structures
which are clearly accessory to an existing use such as fences, pools,
patios and unenclosed parking spaces;
D. A residential
addition of five hundred square feet or less of gross floor area if
such addition does not include a second kitchen or more than two bedrooms.
This exception is limited to one per structure;
E. The
city council may grant an exception for a low cost housing project
where the city council finds such project consistent with the housing
element of the general plan and that such exception is necessary.
In approving an exception for low cost housing, the city council may
attach conditions, including limitations on rent or income levels
of tenants. If the city council finds a project is not being operated
as a low cost housing project in accordance with all applicable conditions,
the tax, which would otherwise be imposed by this chapter, shall immediately
become due and payable.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
There is excluded from the tax imposed by this chapter:
A. Any
person when imposition of such tax upon that person would be in violation
of the Constitution and laws of the United States or the state of
California.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
A. A reimbursement
of license tax paid shall be provided for those public improvements
installed as a condition of project approval which are included in
the public facilities needs study prepared as the basis of the license
tax on new construction. A reimbursement shall only be provided for
the specific public facilities of roads, traffic signals, bicycle
paths and sidewalks, bus shelters, median islands and landscaping
thereof, and utility undergrounding which were required by the city
to be installed by the developer and which are in the public facilities
needs plan. Reimbursements apply only to the development project which
was required by the city to install such improvements. Reimbursements
shall not be applicable for those public facilities for which the
developer may be reimbursed in the future for such construction by
development which may occur adjacent or across from such construction.
In no event shall the total reimbursement exceed the amount of license
tax imposed on the project for the particular public facility type
constructed or the established cost of the public improvement as determined
by the public works director. The reimbursement shall not reduce any
other development specific exaction, mitigation, local impact fee
imposed by the city or any other agency.
B. Reimbursements
shall be provided annually by the city following a calculation of
license tax payments for the preceding fiscal year for eligible public
facilities installed by the developer and accepted by the city. An
account of remaining eligibility for license tax credits will be determined
with the annual reimbursement calculation.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998; Ord. 734 § 1 (Exh. A), 2000)
A. The
taxes imposed by this chapter are due from the person by or on behalf
of whom a residential, industrial or commercial building or mobilehome
space is constructed, whether such person is the owner or a lessee
of the land upon which the construction is to occur. The building
official shall collect the tax due hereunder. The full amount due
under this chapter shall constitute a debt to the city. An action
for the collection thereof may be commenced in the name of the city
in any court having jurisdiction of the cause.
B. The
city manager shall be responsible for the administration and enforcement
of this chapter. His decision may be appealed to the city council
whose decision shall be final.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)
The taxes imposed by this chapter shall be applicable with respect
to building permits for construction activities, issued on or after
the effective date of the ordinance adopting or amending the tax.
Any person constructing one or more dwelling units, or otherwise engaging
in construction taxable hereunder, pursuant to a building permit applied
for on or after the date, or applied for before the date but not actually
issued until on or after the date, shall be liable for payment of
the tax irrespective of whether the tax was collected at the time
of building permit application or issuance. No occupancy permit shall
be issued with respect to any completed structure or construction
taxable hereunder, unless and until the proper tax due has been paid.
(Ord. 670 § 1 (Exh. A),
1997; Ord. 703 § 1, 1998)